Commissioners for Revenue and Customs Act 2005 (c. 11)

SCHEDULES

Valid from 18/04/2005

SCHEDULE 4 U.K. Consequential Amendments, &c.

Income Tax (Trading and Other Income) Act 2005 (c. 5) U.K.

133 (1) In section 75(5)— U.K.

(a) for “have” substitute “ has ”, and

(b) in each place for “they” substitute “ the officer ”.

(2) In section 218—

(a) in subsections (1) and (2) for “do” substitute “ does ”, and

(b) in subsection (3)(a) for “the Inland Revenue are not” substitute “ the officer is not ”.

(3) In section 305(1) for “have” substitute “ has ”.

(4) In section 647(1)

(a) for “them” substitute “ the officer ”,

(b) for “they” in each place substitute “ the officer ”, and

(c) for “consider” substitute “ considers ”.

(5) In section 723(2) for “the Inland Revenue’s determination” substitute “ the officer’s determination ”.

(6) In section 758(5) for “has” substitute “ have ”'.